Civic Intelligence

Windward Sails Charitable Foundation Inc

EIN 88-1325855 • 501(c)3 • Ipswich, MA

Profile

To Build, develop, and foster a community for adults with disabilities and senior citizens by building and operating a community center providing eductional, fitness, and recreational programs.

50 Choate LaneIpswich, MA 01938

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

36th percentile

0.02x

Higher debt load relative to assets than 36% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

33rd percentile

0.02x

Higher debt load relative to revenue than 33% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

99th percentile

100%

Higher net margin than 99% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

100th percentile

46654%

Faster asset growth than 100% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

99th percentile

1616%

Faster revenue growth than 99% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets36th percentile

Assets

Up

$3,596,350

Up $3,588,658 (+46654%) from 2023

Liabilities

Up

$56,205

Up $7,205 (+15%) from 2023

Net Assets

Up

$3,540,145

Up $3,581,453 (+8670%) from 2023

Operations
Liabilities / Revenue33rd percentileNet Margin99th percentile

Revenue

Up

$3,377,502

Up $3,180,694 (+1616%) from 2023

Expenses

Down

$10,493

Down $227,623 (-96%) from 2023

Net Income

Up

$3,367,009

Up $3,408,317 (+8251%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth100th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$4.0M$3.0M$2.0M$1.0M$0-$1.0MAssets 2023: $7,692Liabilities 2023: $49,000Net Assets 2023: -$41,3082023Assets 2024: $3,596,350Liabilities 2024: $56,205Net Assets 2024: $3,540,1452024

Highlighted filing

2024

Assets$3,596,350
Liabilities$56,205
Net Assets$3,540,145
Open 2024 Filing

Operations Trend

Revenue Growth99th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2023: $196,808Expenses 2023: $238,116Net Income 2023: -$41,3082023Revenue 2024: $3,377,502Expenses 2024: $10,493Net Income 2024: $3,367,0092024

Highlighted filing

2024

Revenue$3,377,502
Expenses$10,493
Net Income$3,367,009
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$3,596,350
Liabilities
$56,205
Net assets
$3,540,145
Revenue
$3,377,502
Expenses
$10,493
Net income
$3,367,009
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.60$0.06$3.54$3.38$0.01$3.37
2023Detailed filing. Detailed filing data is available for this year.$0.01$0.05$0.04$0.20$0.24$0.04
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 11, 2025
Return Version
2024v5.2
Gross Receipts
$3,409,809
Mission and Program Overview

Mission

To Build, develop, and foster a community for adults with disabilities and senior citizens by building and operating a community center providing eductional, fitness, and recreational programs.

To build, develop, and foster a community for adults with disabilities and senior citizens by building and operating a community center providing educational fitness and recreational programs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments-$3,236,555-
Cash and Non-Interest-Bearing Accounts$7,692$96,732▲ $89,040
Loans From Officers Directors$49,000$49,000→ $0
Total Assets$7,692$3,596,350▲ $3,588,658
Other Assets Total$0$263,063▲ $263,063
Liabilities
Accounts Payable and Accrued Expenses-$7,205-
Total Liabilities$49,000$56,205▲ $7,205
Net Assets / Fund Balance
Net Assets Without Donor Restrictions-$3,540,145-
Total Net Assets Fund Balance$-41,308$3,540,145▲ $3,581,453
Total Liabilities and Net Assets / Fund Balance$7,692$3,596,350▲ $3,588,658

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$263,063--
Compensation and Service Providers
Top Officer Pay40th percentile

Board Members and Trustees

NameTitle
Patricia CusackPresident and Chair
Robert P MaloneyVice Chair and Legal Advisor
Alison SchmidtVice President
Michael CusackTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$3,375,880
Program Service Revenue
$0
Investment Income
$1,622
Other Revenue
$0
All Other Contributions
$3,375,880
Change in Net Assets
$3,367,009

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
Yes

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded7$3,236,555Fair Market Value (FMV)
Total Noncash Contributions7$3,236,555-

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,377,502
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$3,377,502
Total Revenue per Form 990
$3,377,502
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$10,493
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Legal-$10,400-$10,400
Other Expenses-$93-$93
Total Functional Expenses$0$10,493$0$10,493

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$10,493
Total Expenses per Audited Statements$10,493
Total Expenses per Form 990$10,493
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$49,000$49,000→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

“Two of the directors are related. Patricia and michael cusak are related by marriage.”

Form 990, Part VI, Section A, Line 8B

“There are no committees authorized to act on behalf of the management committee.”

Form 990, Part VI, Section B, Line 11B

“The form 990 is reviewed in detail by the executive director and the finance committee prior to its filling.”

Form 990, Part VI, Section B, Line 12C

“Directors and officers are required to update and disclose any potential conflicts as they arise.”

Form 990, Part VI, Section C, Line 19

“UPON REQUEST”

Filing and Contact Details

Filer

Filer Name
Windward Sails Charitable Foundation Inc
EIN
88-1325855
Phone
9782042222
Address
50 CHOATE LANE, IPSWICH, MA 01938

Signing Officer

Name
Robert P Maloney
Title
Clerk
Phone
9782042222
Signed
2025-11-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robert P Maloney
Formed
2022
Legal Domicile
Ma
Voting Board Members
4
Independent Board Members
4
Employees
0
Volunteers
0

Preparer

Firm
Lee & Crowley LLC
Address
423 W BROADWAY SUITE 304, BOSTON, MA 02127
Preparer
James Keefe
Phone
6173568220
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

“The organization is exempt from federal income taxes under section 501(c)(3) of the internal revenue code ("irc") and, accordingly, does not provide for income taxes. An exemption was granted to the organization effective march 17, 2022. Under asc 740, an organization must recognize the financial statement effects of a tax position taken for tax return purposes when it is more likely than not that the position will not be sustained upon examination by a taxing authority. The organization does not believe it has taken any material uncertain tax positions, and, accordingly, it has not recorded any liability for unrecognized tax benefits. The organization has filed for and received income tax exemptions in the jurisdictions where it is required to do so. Additionally, the organization has filed irs form 990 information returns, as required, and all other applicable returns in jurisdictions where so required. The organization's returns are subject to examination by the federal and state jurisdictions. There are no examinations ongoing as of december 31, 2024. For the year ended december 31, 2024, there was no interest or penalties recorded or included in the statement of activities, and the organization does not believe it has any uncertain tax position for the year then ended.”

Raw XML Appendix347 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleL/TotalBalanceDueAmt049000
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd00
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd00
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/ContributionCnt07
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/MethodOfDeterminingRevenuesTxt0FMV
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/NonCashCheckboxInd0X
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/NoncashContributionsRptF990Amt03236555
IRS990ScheduleM/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS USING THE NUMBER OF CONTRIBUTIONS
IRS990ScheduleM/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION OCCASIONALLY RECEIVES NON-CASH DONATION OF SECURITIES. IF THE ORGANIZATION CHOOSES TO CONVERT SUCH DONATIONS TO CASH, IT ENGAGES ITS INDEPENDENT ADVISOR TO COMPLETE SUCH TRANSACTION.
IRS990ScheduleM/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, COLUMN (B):
IRS990ScheduleM/SupplementalInformationDetail/FormAndLineReferenceDesc1PART I, LINE 32B:
IRS990ScheduleM/ThirdPartiesUsedInd01
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TWO OF THE DIRECTORS ARE RELATED. PATRICIA AND MICHAEL CUSAK ARE RELATED BY MARRIAGE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THERE ARE NO COMMITTEES AUTHORIZED TO ACT ON BEHALF OF THE MANAGEMENT COMMITTEE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE FORM 990 IS REVIEWED IN DETAIL BY THE EXECUTIVE DIRECTOR AND THE FINANCE COMMITTEE PRIOR TO ITS FILLING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DIRECTORS AND OFFICERS ARE REQUIRED TO UPDATE AND DISCLOSE ANY POTENTIAL CONFLICTS AS THEY ARISE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt07692
IRS990/TotalAssetsEOYAmt03596350
IRS990/TotalAssetsGrp/BOYAmt07692
IRS990/TotalAssetsGrp/EOYAmt03596350
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt03375880
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt010493
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt010493
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt049000
IRS990/TotalLiabilitiesEOYAmt056205
IRS990/TotalLiabilitiesGrp/BOYAmt049000
IRS990/TotalLiabilitiesGrp/EOYAmt056205
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-41308
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt03540145
IRS990/TotalOtherCompensationAmt00
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt01622
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt03377502
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt07692
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03596350
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt011 COURT LANE
IRS990/USAddress/CityNm0IPSWICH
IRS990/USAddress/StateAbbreviationCd0MA
IRS990/USAddress/ZIPCd001938
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0HTTPS://WINDWARDSAILS.ORG/
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0ROBERT P MALONEY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CLERK
ReturnHeader/BusinessOfficerGrp/PhoneNum09782042222
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WINDWARD SAILS CHARITABLE FOUNDATION INC
ReturnHeader/Filer/BusinessNameControlTxt0WIND
ReturnHeader/Filer/EIN0881325855
ReturnHeader/Filer/PhoneNum09782042222
ReturnHeader/Filer/USAddress/AddressLine1Txt050 CHOATE LANE
ReturnHeader/Filer/USAddress/CityNm0IPSWICH
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MA
ReturnHeader/Filer/USAddress/ZIPCd001938
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0843551139
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LEE & CROWLEY LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0423 W BROADWAY SUITE 304
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BOSTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd002127
ReturnHeader/PreparerPersonGrp/PhoneNum06173568220
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JAMES KEEFE
ReturnHeader/ReturnTs02025-11-11T19:40:22-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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